Subject: File No. 1-09274

February 22, 2005

Dear Sirs:

I am concerned that Carmel Container has applied to remove its shares from listing on the AMEX. As an owner of 2,000 shares (1,000 shares in my regular account and 1,000 shares in my IRA), I am now faced with having shares in these accounts which are now illiquid. I have no avenue to trade these shares as no market now exists. Also I now find myself a shareholder of a private company and unprotected from any securities laws in the US.

While I can understand that the Company feels that there is very little trading in their shares and is concerned as to the requirements of Sarbannes, I believe the Company may have other motives that are not expressed. According to the most recent financial information, the Company became more profitable which resulted in increased activity in its shares and an increase in its share market price within the last 6 to 9 months. I believe this could be an attempt by the Company to squeeze out the smaller shareholders at a less than fair price since the shareholders will have no other avenue to sell their shares.

I feel that the Company if it desires to delist from the AMEX should make a fair offer to the shareholders who do not desire to remain as shareholders in the Company once delisted and I would hope that the SEC or other regulators would do all that is legally possible to protect individual shareholders such as myself.